Jackson County tax digest, 1799

State taxes in Georgia were collected at the militia district level, with a tax collector elected for each district within a county. In addition to land, taxes in early years were levied on imported merchandise, slaves, free persons of color, white males over 21 (poll tax), professionals, money lent at interest, and value of household goods and personal property.

Early tax digests can include the bame of person making the tax return, the number of slaves owned, the number of acres of land owned by quality and location, the adjoining landowners, the original grantee, the value of town lots owned, the value of stock in trade, the number of polls, the identification of free blacks and their guardians (when required), the tax on professionals, the aggregate value of real estate, personal estate, and money at loan, or the names of tax defaulters.

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